Complete VRT Guide for Ireland 2025

Everything you need to know about Vehicle Registration Tax in Ireland - from basic concepts to detailed calculations, exemptions, and the complete registration process.

What is VRT?

Vehicle Registration Tax (VRT) is a tax charged by Revenue.ie on vehicles registered in Ireland for the first time. Whether you're importing a car from the UK, Northern Ireland, or elsewhere in the EU, or purchasing a new vehicle from a dealer, VRT must be paid before the vehicle can be legally driven on Irish roads.

VRT is a one-time charge that varies significantly based on the vehicle's characteristics, particularly its CO2 emissions for passenger cars. The tax was introduced to ensure environmental standards and generate revenue for the Irish government, with higher-polluting vehicles paying substantially more.

Who Must Pay VRT?

• Private importers: Anyone bringing a vehicle into Ireland from another country
• New car buyers: When purchasing from dealers (usually included in the price)
• Vehicle transfers: When registering vehicles that were previously exempt
• Commercial importers: Businesses importing vehicles for resale or fleet use

Vehicle Categories

VRT is calculated differently depending on the vehicle category. Understanding which category your vehicle falls into is the first step in calculating VRT.

Category A - Passenger Cars

Includes cars, SUVs, MPVs, and minibuses with up to 8 passenger seats. This is the most common category and has the most complex VRT calculation based on CO2 emissions.

• VRT rates range from 7% to 41% of the Open Market Selling Price (OMSP)
• Rate determined by CO2 emissions (g/km)
• NOx levy may apply for diesel vehicles with high nitrogen oxide emissions
• Minimum charges apply to each emission band

Category B - Light Commercial Vehicles

Includes vans, pickups, and light commercial vehicles up to 3.5 tonnes gross vehicle weight.

• 8% VRT rate for vehicles with CO2 emissions ≤120 g/km
• 13.3% VRT rate for vehicles with CO2 emissions >120 g/km
• Special N1 vans pay a fixed €200 charge (subject to conditions)

Category C - Heavy Vehicles

Includes trucks over 3.5 tonnes, buses, tractors, and vintage vehicles over 30 years old.

• Fixed charge of €200 regardless of value or emissions
• Applies to agricultural vehicles, commercial trucks, and vintage cars

Category M - Motorcycles

Includes motorcycles, scooters, and electric mopeds.

• VRT based on engine capacity (cc) and age
• Age reductions: 10% per year for first 3 years
• Electric motorcycles currently exempt until December 2025

How VRT is Calculated

Step 1: Determine the OMSP

The Open Market Selling Price (OMSP) is the price a vehicle would typically sell for in Ireland on the open market, including all taxes and dealer profit margin. For new vehicles, this is usually the Irish retail price. For used vehicles, Revenue.ie maintains a database of OMSPs based on:

• Vehicle make, model, and variant
• Year of manufacture and first registration
• Mileage and condition
• Irish market prices for comparable vehicles

Step 2: Apply the CO2-Based Rate (Category A)

For passenger cars, locate your vehicle's CO2 emissions in the VRT rate table. The emissions figure must be based on WLTP (Worldwide Harmonized Light Vehicle Test Procedure) testing. If you only have NEDC figures, they must be converted using official formulas:

• Petrol/Hybrid/Electric: WLTP CO2 = NEDC CO2 × 1.2185
• Diesel: WLTP CO2 = NEDC CO2 × 1.1706

Step 3: Calculate NOx Levy (If Applicable)

Diesel vehicles may be subject to an additional NOx levy based on nitrogen oxide emissions:

Step 4: Apply Minimum Charge

Each CO2 emission band has a minimum VRT charge. Even if the percentage calculation results in a lower figure, the minimum charge must be paid. This particularly affects lower-value vehicles.

Example Calculation

VRT Exemptions and Reliefs

Full Exemptions

• Transfer of Residence: Vehicles brought to Ireland when permanently relocating (conditions apply)
• Disabled Drivers: Vehicles adapted for drivers with disabilities under the Disabled Drivers Scheme
• Diplomatic: Vehicles for diplomatic personnel and international organizations
• Temporary Imports: Vehicles on temporary plates for specific purposes (max 30 days)
• Electric Vehicles (until 2025): Battery electric vehicles currently receive relief (being phased out)

Partial Reliefs

• Hybrid Vehicles: Historically received relief; now integrated into CO2-based system
• Low Emission Vehicles: Benefit from lower VRT rates in the 7-12% bands
• Age Reductions (Motorcycles): 10% reduction per year for first 3 years

Transfer of Residence Relief

If you're moving to Ireland permanently, you may be eligible for VRT relief on one vehicle. Requirements include:

• Owned and used the vehicle for at least 6 months before arrival
• Transferring normal residence to Ireland
• Application within 12 months of arrival
• Vehicle not sold for 12 months after registration

VRT Registration Process

Step-by-Step Guide

1. Calculate VRT: Use our calculator or Revenue.ie's official calculator to estimate costs
2. Gather Documents: Vehicle registration document, proof of purchase, insurance certificate, valid NCT/DOE (if applicable)
3. Book Appointment: Schedule an appointment at an NCTS center (National Car Testing Service)
4. Vehicle Inspection: Bring vehicle for VRT inspection (identity, safety, emissions check)
5. Pay VRT: Pay calculated VRT amount (card, cash, or bank draft accepted)
6. Receive Registration: Get Irish registration plates and certificate
7. Display Plates: Fit Irish plates within specified timeframe

Required Documents

• Original vehicle registration document from country of origin
• Proof of purchase (invoice or bill of sale)
• Proof of identity (passport or driving license)
• Insurance certificate or cover note
• NCT/DOE certificate (if vehicle over 4 years old)
• VIN (Vehicle Identification Number) verification

Processing Times and Costs

• Inspection fee: Approximately €65-€85 depending on vehicle type
• Processing time: Same day for straightforward cases
• Registration plates: Usually available immediately
• Payment methods: Debit card, credit card, cash, or bank draft

Top Tips for VRT Registration

• Always calculate VRT before purchasing to avoid surprises
• Ensure CO2 figures are WLTP-based or convert NEDC properly
• Book NCTS appointments in advance (can be busy)
• Bring all original documents - copies may not be accepted
• Verify OMSP using Revenue.ie database before purchase
• Consider total cost including VRT, NCT, and registration fees
• For UK imports, ensure vehicle meets Irish roadworthiness standards
• Electric vehicle buyers: check current relief status before purchase

Common Issues and Solutions

OMSP Disputes

If you disagree with the OMSP assigned by Revenue.ie, you can appeal the decision. Provide evidence of comparable vehicle prices in Ireland, condition reports, and professional valuations.

Missing CO2 Data

For older vehicles without recorded CO2 data, Revenue.ie may use manufacturer specifications or assign a default value. Contact the manufacturer or check European type approval documents.

Modified Vehicles

Vehicles with significant modifications may require additional inspection or documentation. Engine swaps, body modifications, or conversion work must be declared and may affect VRT calculation.

Import from Northern Ireland Post-Brexit

Vehicles from Northern Ireland now require additional customs documentation. Ensure you have proof of origin and VAT/customs clearance before attempting VRT registration.

Useful Resources

• Revenue.ie VRT Information
• Official VRT Calculator
• NCTS Centers
• Citizens Information
• VRT Calculator Ireland